Individual cost management device, individual cost management method, and individual cost management program

Abstract

This invention provides an individual cost management device, an individual cost management method, and an individual cost management program that can compare planned costs with actual costs and clearly show the differences in quantity, unit price, and amount for each component and operation that makes up a product. [Solution] An individual cost management device equipped with a control unit, which is capable of accessing planned cost detail data including the type and quantity, unit price, and amount of parts and work that constitute a product; production order data including the ordering classification of the parts and work; and actual data including the quantity, unit price, and amount of the parts and work actually ordered for the parts and work in the production order data, wherein the control unit is equipped with a difference extraction unit that compares the quantity, unit price, and amount for each part and work in the planned cost detail data and the actual data, extracts parts and work with differences, and specifies the type of difference.

Description

Technical Field

[0001] The present invention relates to an individual cost management device, an individual cost management method, and an individual cost management program.

Background Art

[0002] In the manufacture of large cooling devices and the like, it is necessary to manage costs as individual costs for each production number, so individual cost management is carried out for each production number. In addition, since large cooling devices are manufactured on an individual order production basis, production is carried out after designing according to different specifications for each order. In such individual order manufacturing, an estimated cost is set at the design stage, and a cost difference analysis is performed between the actual cost aggregated as a result of manufacturing and the estimated cost. However, although it is possible to grasp the cost difference between the estimated cost at the design stage and the actual cost, when a cost difference occurs, it is impossible to determine whether the difference is caused by the design department or the manufacturing department, and the evaluation by department is not being done correctly.

[0003] Patent Document 1 describes a production cost management system having: a production plan input means for importing a production plan; a master storage means for storing a master that holds parameters necessary for calculating a standard cost allocation rate and a standard cost; a planned allocation cost setting means for setting a planned allocation cost based on a planned occurrence amount; an allocation rate calculation means for calculating a standard cost allocation rate based on the set planned allocation cost; a standard cost allocation rate table for storing the standard cost allocation rate; a standard cost calculation means for calculating a standard cost based on the production plan, the standard cost allocation rate stored in the standard cost allocation rate table, and the parameters held in the master; a standard cost result table for storing the calculated standard cost; and an output means for presenting at least one of the standard cost allocation rate and the standard cost to a user. It is described that the estimated planned cost is used for confirming the total and breakdown of the overall cost, and the obtained standard cost is used for calculating the budget cost and the actual performance cost, and for difference analysis with the actual cost.

Prior Art Documents

Patent Documents

[0004] [Patent Document 1] Japanese Patent Publication No. 2004-258711 [Overview of the project] [Problems that the invention aims to solve]

[0005] Patent Document 1 discloses a method for analyzing the difference between actual cost and standard cost, but it does not allow for the identification of differences in quantity and unit price for each component or operation that makes up the product, and therefore does not help in evaluating the causes of cost variances.

[0006] This invention has been made in view of the above-mentioned problems, and aims to provide an individual cost management device, an individual cost management method, and an individual cost management program that can compare planned costs with actual costs and clearly show the differences in quantity, unit price, and amount for each component and work that constitutes a product. [Means for solving the problem]

[0007] To solve the above-mentioned problems and achieve the objective, the individual cost management device according to the present invention is an individual cost management device comprising a control unit, which is capable of accessing planned cost detail data including the type and quantity, unit price, and amount of parts and work constituting a product; production order data including the ordering classification of the parts and work; and actual data including the quantity, unit price, and amount of the parts and work actually ordered for the parts and work in the production order data, wherein the control unit comprises a difference extraction unit that compares the quantity, unit price, and amount for each part and work in the planned cost detail data and the actual data, extracts parts and work with differences, and specifies the type of difference.

[0008] Furthermore, in the individual cost management device according to the present invention, the variance extraction unit displays the quantity, unit price, and amount of parts and work with variances, and the type of variance is determined according to the cost item and the type of variance.

[0009] Furthermore, the individual cost management device according to the present invention is characterized by having access to a part number master that stores cost items along with part numbers for the parts and work, and comprising: a planned cost aggregation unit that calculates a total amount for each cost item of each product by referring to the part number master for the amounts required for the parts and work in the planned cost detail data; and a cost difference calculation unit that calculates a total amount for each cost item by referring to the part number master for the amounts required for the parts and work in the actual data, and calculates the difference between that amount and the total amount calculated by the planned cost aggregation unit for each cost item.

[0010] Furthermore, the individual cost management device according to the present invention is able to access production number management data which stores the production number, quantity, and delivery date of the product to be manufactured; production number configuration data which stores the type, quantity, and part number of the parts and work that constitute the product; a unit price master which stores the unit price of the parts linked to the part number; and a wage rate master which stores the wages of the work linked to the part number. The planned cost detail data is created by referring to the production number management data, the production number configuration data, the unit price master, and the wage rate master.

[0011] Furthermore, the individual cost management device according to the present invention includes, in its actual data, procurement data for parts whose ordering category in the production order data is an order, shipment data for parts whose ordering category in the production order data is an inventory issue, and work performance data for tasks whose ordering category in the production order data is a manufacturing instruction.

[0012] Furthermore, the individual cost management method according to the present invention is an individual cost management method to be executed by an individual cost management device equipped with a control unit, and is characterized in that it has access to planned cost detail data including the types and quantities, unit prices and amounts of parts and work that constitute a product, production order data including the ordering classification of the parts and work, and actual data including the quantities, unit prices and amounts actually ordered for the parts and work in the production order data, and is executed by the control unit, which includes a difference extraction step to compare the quantities, unit prices and amounts for each part and work in the planned cost detail data and the actual data, extract parts and work with differences, and specify the type of difference.

[0013] Furthermore, the individual cost management program according to the present invention is an individual cost management program to be executed by an individual cost management device equipped with a control unit, and is characterized in that it has access to planned cost detail data including the type and quantity, unit price, and amount of parts and work that constitute a product, production order data including the ordering classification of the parts and work, and actual data including the quantity, unit price, and amount of the parts and work actually ordered for the parts and work in the production order data, and causes the control unit to execute a difference extraction step which compares the quantity, unit price, and amount for each part and work in the planned cost detail data and the actual data, extracts parts and work with differences, and specifies the type of difference. [Effects of the Invention]

[0014] This invention has the effect of comparing planned costs with actual costs and clearly showing the differences in quantity, unit price, and total amount for each component and operation that makes up the product. [Brief explanation of the drawing]

[0015] [Figure 1] Figure 1 is a block diagram showing the configuration of the individual cost management device according to the embodiment. [Figure 2] Figure 2 shows an example of production number management data. [Figure 3] Figure 3 shows an example of production number configuration data. [Figure 4] Figure 4 shows an example of a unit price master. [Figure 5] Figure 5 shows an example of a wage rate master. [Figure 6] Figure 6 shows an example of planned cost breakdown data. [Figure 7] Figure 7 shows an example of a part number master. [Figure 8] Figure 8 shows an example of planned cost aggregation data. [Figure 9] Figure 9 shows an example of production order data. [Figure 10]FIG. 10 is a diagram showing an example of performance data. [Figure 11] FIG. 11 is a diagram showing an example of production number cost aggregation data. [Figure 12] FIG. 12 is a diagram showing an example of cost difference data. [Figure 13] FIG. 13 is a diagram showing an example of difference data. [Figure 14] FIG. 14 is a diagram for explaining difference data calculation processing.

Embodiment for Implementing the Invention

[0016] Hereinafter, an individual cost management device, an individual cost management method, and an individual cost management program according to an embodiment to which the present invention is applied will be described in detail based on the drawings. Note that the present invention is not limited to such an embodiment.

[0017] [1. Configuration] Referring to FIG. 1, an example of the configuration of an individual cost management device 100 according to an embodiment will be described. FIG. 1 is a block diagram showing the configuration of the individual cost management device 100 of the embodiment.

[0018] The individual cost management device 100 includes a control unit 102, a communication interface unit 104, a storage unit 106, and an input / output interface unit 108. Each part included in the individual cost management device 100 is communicably connected via an arbitrary communication path.

[0019] The communication interface unit 104 communicably connects the individual cost management device 100 to the network 300 via a communication device such as a router and a wired or wireless communication line such as a dedicated line. The communication interface unit 104 has a function of communicating data with other devices via a communication line. Here, the network 300 has a function of communicably connecting the individual cost management device 100 and the server 200 to each other, and is, for example, the Internet or a LAN (Local Area Network).

[0020] The input / output interface unit 108 is connected to an input device 400 and an output device 500. The output device 500 can be a monitor (including a home television), a speaker, or a printer. The input device 400 can be a keyboard, a mouse, a microphone, or a monitor that works in conjunction with the mouse to provide pointing device functionality. In the following, the output device 500 may be referred to as the monitor 500, and the input device 400 as the keyboard 400 or mouse 400. Also, the display of information on the monitor 500 and the user's operation of the input device 400 may be referred to as "user operation via UI".

[0021] The memory unit 106 stores various databases, tables, and files. The memory unit 106 also stores computer programs that work in cooperation with the OS (Operating System) to give instructions to the CPU (Central Processing Unit) to perform various processes. As the memory unit 106, for example, memory devices such as RAM (Random Access Memory) and ROM (Read Only Memory), fixed disk devices such as hard disks, flexible disks, and optical disks can be used.

[0022] The memory unit 106 stores, for example, production number management data 106a, production number configuration data 106b, unit price master 106c, wage rate master 106d, planned cost details data 106e, part number master 106f, planned cost aggregation data 106g, production number arrangement data 106h, actual data 106i, production number cost aggregation data 106j, cost difference data 106k, difference data l, etc.

[0023] The production number management data 106a stores the production number, quantity, and delivery date of the product to be manufactured. As shown in an example in Figure 2, the production number management data 106a stores the production number, product name, quantity, and delivery date of the product to be manufactured in an associated manner.

[0024] The production number configuration data 106b stores the type, quantity, and part number of the parts and operations that make up the product. As shown in an example in Figure 3, the production number configuration data 106b stores the production number, production number configuration number, part number, part number name, and quantity.

[0025] The unit price master 106c stores the unit price and part number of the components that make up the product, linking them together. As shown in Figure 4 as an example, the unit price master 106c stores the part number, part number name, and unit price.

[0026] The wage rate master 106d stores the wages and part numbers associated with the work that makes up a product. As shown in Figure 5 as an example, the wage rate master 106d stores the part number, part number name, and wage rate.

[0027] The planned cost details data 106e includes the type and quantity of parts and work that make up the product, as well as the unit price and amount. As shown in an example in Figure 6, the planned cost details data 106e stores the production number, production number configuration number, part number, part number name, quantity, unit price, and amount.

[0028] The part number master 106f stores the cost items along with the part numbers for the components and operations that make up a product. As shown in Figure 7 as an example, the part number master 106f stores the part number, part number name, and cost items.

[0029] Planned cost summary data 106g includes the total amount for each cost item, representing the costs incurred for the parts and labor that make up the product. As shown in Figure 8 as an example, planned cost summary data 106g stores the planned cost amount for each cost item of the production number.

[0030] The production order data 106h contains data that includes the ordering classifications for the parts and work that make up the product. As shown in an example in Figure 9, the production order data 106h stores the production number, production number configuration number, part number, part number name, ordering classification, quantity, unit price, amount, and ordering number.

[0031] Actual data 106i contains data including the actual quantity, unit price, and amount for the parts and work ordered under production order data 106h. Actual data 106i consists of purchase data 106i-1 for parts with an ordering classification of "order," shipment data 106i-2 for parts with an ordering classification of "inventory," and work performance data 106i-3 for work with an ordering classification of "manufacturing instruction." As shown in an example in Figure 10, actual data 106i stores the ordering number, production number, part number, part number name, quantity, unit price, and amount.

[0032] The production number cost summary data 106j includes the total amount for each cost item, representing the actual cost of parts and labor ordered. As shown in Figure 11 as an example, the production number cost summary data 106j stores the actual cost amount incurred for each cost item of the production number.

[0033] Cost variance data 106k contains data including the difference between the planned cost and the actual cost for each of the following yen-denominated cost items. As shown in an example in Figure 12, cost variance data 106k stores the production number, cost item, planned cost, actual cost, and variance.

[0034] Difference data 106l is data extracted from parts and work that have differences in quantity, unit price, and total amount. As shown in an example in Figure 13, difference data 106l stores production number, part number, part number name, planned quantity, actual quantity, quantity difference, planned unit price, actual unit price, unit price difference, difference amount, and difference type.

[0035] Functionally, the control unit 102 includes a planned cost detail data creation unit 102a, a planned cost aggregation unit 102b, a production order data creation unit 102c, an actual data creation unit 102d, a cost difference calculation unit 102e, a difference extraction unit 102f, and the like.

[0036] The planned cost detail data creation unit 102a creates the planned cost detail data 106e by referring to the production number management data 106a, production number configuration data 106b, unit price master 106c, and wage rate master 106d prepared by the design department.

[0037] The planned cost calculation unit 102b calculates the total amount for each cost item by referring to the part number master 106f for the amounts required for parts and work in the planned cost detail data 106e.

[0038] The production order data creation unit 102c creates production order data 106h for ordering parts and work required for the manufacture of a product, including ordering classifications set by the manufacturing unit for parts and work.

[0039] The performance data creation unit 102d creates performance data 106i for the parts and work ordered in the production order data 106h, including the actual ordered quantity, unit price, and total amount.

[0040] The cost difference calculation unit 102e calculates the total amount for each cost item by referring to the part number master 106f for the amounts required for parts and work in the actual data 106i, and also calculates the difference between this amount and the total amount calculated by the planned cost aggregation unit 102b for each cost item.

[0041] The variance extraction unit 102f compares the quantity, unit price, and total amount for each part and operation in the planned cost detail data 106e and the actual data 106i, and extracts the parts and operations with variances. In addition, the variance extraction unit 102f indicates the quantity, unit price, and total amount of the parts and operations with variances, as well as whether the variance is a quantity variance, a price variance, or a labor cost variance.

[0042] [2. Processing] A specific example of the processing of the individual cost management device 100 in this embodiment will be described with reference to Figures 2 to 14.

[0043] When a product order is received, the design department registers a production number configuration according to the product's design specifications. Orders are received by entering the product name, delivery date, and quantity into the individual cost management device 100 via a reception screen (not shown), which creates production number management data 106a, an example of which is shown in Figure 2. In the example shown in Figure 2, a cooling system and a compressor are ordered as a set (or unit), and production numbers are automatically assigned.

[0044] Furthermore, the design department registers the types and quantities of necessary parts and work for each ordered product. Registration is performed by inputting the part number, part number name, and quantity into the individual cost management device 100 via a reception screen (not shown), which creates the production number configuration data 106b shown in Figure 3. In the example shown in Figure 3, the design department assumes that production number "S0001," i.e., the cooling device (production number "S0001" in Figure 2), requires casing cans (3), MYCOM flanges (7), piston covers (22), and assembly work (5 hours). The design department also assumes that production number "S0002," i.e., the compressor (production number "S0002" in Figure 2), requires slide valves (4), piston covers (2), and machining work (4 hours).

[0045] Once the production number management data 106a and production number configuration data 106b are created, the planned cost detail data creation unit 102a creates planned cost detail data 106e, an example of which is shown in Figure 6, by referring to the production number management data 106a, production number configuration data 106b, unit price master 106c, and wage rate master 106d. The planned cost detail data creation unit 102a obtains the production number, production number configuration number, part number, part number name, and quantity from the production number configuration data 106b, and the unit price or wage rate from the unit price master 106c or wage rate master 106d, and calculates the amount by multiplying the quantity by the unit price or wage rate to create the planned cost detail data 106e. The unit price master 106c and wage rate master 106d are pre-stored information about the unit prices or wage rates of parts or work used by the design department in the manufacture of products.

[0046] When the planned cost details data 106e is created, the planned cost aggregation unit 102b refers to the part number master 106f, which is shown as an example in Figure 7, and calculates the total amount for each cost item of the parts and work required for the planned cost details data 106e, and creates the planned cost aggregation data 106g, which is shown as an example in Figure 8.

[0047] In Figure 7, the part number master 106f stores the part number, part number name, and cost item linked together. In Figure 7, the parts and work for part numbers "H101", "H102", "H103", and "H104" of production number "S0001" in the planned cost detail data 106e are material costs for "H101", "H102", and "H103", and labor costs for "H104". The planned cost aggregation unit 102b registers the sum of the material costs for "H101", "H102", and "H103" ("7,200 yen", "46,900 yen", and "13,200 yen") as "67,300 yen" as the cost item "material cost" for "S0001", and the amount for "H104" ("15,000 yen") as the "labor cost" for "S0001".

[0048] Once the planned cost details data 106e is created, the manufacturing department registers the order classification for the product and work details in the production number configuration data 106b via a registration screen (not shown). The production number order data creation unit 102c creates the production number order data 106h, an example of which is shown in Figure 9, by referring to the order classification entered by the manufacturing department, the production number configuration data 106b, the unit price master 106c, and the wage rate master 106d.

[0049] The procurement categories include "Inventory Out" for items that are in stock at the factory, "Order" for parts, and "Manufacturing Instruction" for work instructions. Each part and work operation is clearly indicated according to one of these categories. For example, part number "S0001" and part name "Casing Can" have an procurement category of "Inventory Out," meaning the part is procured from inventory. Part number "S0001" and part name "MYCOM Flange" have no stock, so the procurement category is registered as "Order." Part number "S0001" and part name "Assembly Work" have the procurement category "Manufacturing Instruction." Once a procurement category is registered, a procurement number is automatically assigned to each category. The procurement category "Inventory Out" is assigned the procurement number "IS...", the procurement category "Order" is assigned the procurement number "HA...", and the procurement category "Manufacturing Instruction" is assigned the procurement number "SZ...".

[0050] The manufacturing department registers the ordering category for the product and work details in the production number configuration data 106b, and then places orders for the products and work. Orders are placed after confirming the actual quantity or time used for the products and work, as well as confirming the unit price. Orders for equipment and work are placed by registering the ordering number, production number, product number, product number name, quantity or time, and unit price.

[0051] Once the details of the above-mentioned arrangements are registered, the performance data creation unit 102d creates performance data 106i for each arrangement category: "order," "stock issue," and "manufacturing instruction." As shown in an example in Figure 10, the performance data 106i consists of purchase data 106i-1 for parts whose arrangement category in the production number arrangement data is "order," shipment data 106i-2 for parts whose arrangement category in the production number arrangement data is "stock issue," and work performance data 106i-3 for work whose arrangement category in the production number arrangement data is "manufacturing instruction." The performance data creation unit 102d obtains the production number, part number, and part number name by referring to the arrangement number in the production number arrangement data 106h, and calculates the amount required for the part or work by multiplying it by the quantity or time and unit price registered by the manufacturing unit. Furthermore, if the unit price of a part or work confirmed by the manufacturing department differs from that in the unit price master 106c and the wage rate master 106d, the manufacturing department will change the unit prices in the unit price master 106c and the wage rate master 106d. As shown in Figure 10, the unit price for order number "HA002", production number "S0002", and part number "Slide valve" was confirmed to be "3,500 yen" by the supplier, so the manufacturing department corrects the unit price for part number "Slide valve" in the unit price master 106c to "3,500 yen" (the modified unit price master 106c is not shown).

[0052] When the actual data 106i is created, the cost variance calculation unit 102e refers to the part number master 106f and calculates the total amount for each cost item of the parts and work required for the actual data 106i, and creates the production number cost summary data 106j, which is shown as an example in Figure 11. In the part number master 106f in Figure 7, part numbers "H101", "H102", and "H103" are material costs, and "H104" is labor costs. The cost variance calculation unit 102e registers the sum of the material costs "H101", "H102", and "H103" amounts of "7,200 yen", "46,900 yen", and "15,000 yen" as "69,100 yen" as the cost item "Material Costs" for "S0001", and the amount of "H104" "15,000 yen" as "Labor Costs" for "S0001".

[0053] Furthermore, the cost variance calculation unit 102e calculates the difference between the total amount for each cost item calculated for each product and the total amount calculated by the planned cost aggregation unit 102b, for each cost item. The cost variance data 106k shown in Figure 12 includes the production number, cost item, planned cost, actual cost, and variance. In the cost variance data 106k shown in Figure 12, it can be seen that variances have occurred for production number "S0001", cost item "material cost", production number "S0002", cost item "material cost", production number "S0002", and cost item "labor cost".

[0054] The variance extraction unit 102f compares the quantity, unit price, and amount for each part and work in the planned cost detail data 106e and the actual data 106i, extracts parts and work with variances, and creates variance data 106l that specifies the type of variance along with the quantity, unit price, and amount of the parts and work with variances. The type of variance is determined according to the cost item and the type of variance. The variance data 106l includes, as shown in Figure 13 as an example, the production number, part number, part number name, planned quantity, actual quantity, quantity difference, planned unit price, actual unit price, unit price difference, variance amount, and variance type. Figure 13 shows that the difference data 106l reveals a quantity difference between the planned and actual quantities for product number "S0001" and part number "Piston Cover," a price difference between the planned and actual unit prices for product number "S0002" and part number "Slide Valve," and a labor cost difference between the planned quantity (hours) and actual quantity (hours) for product number "S0002" and part number "Processing Work."

[0055] In the case of quantity variances, they are generally considered an area for improvement by the design department. While spoilage in the manufacturing department can also lead to quantity variances, in this case, since the manufacturing department handles the spoilage, the quantity variance can be considered an area for improvement by the design department. In the case of price variances, they can be considered an area for improvement by the purchasing department. In the case of labor cost variances, they can be considered an area for improvement by the manufacturing department.

[0056] Furthermore, when creating difference data 106l, if parts or work not included in the production number configuration data 106b are newly added in production number arrangement data 106h and actual data 106i is registered, the planned quantity and planned unit price in difference data 106l will be left blank, and only the actual quantity and actual unit price will be obtained to create difference data 106l.

[0057] Furthermore, if the manufacturing department determines that a part or operation registered by the design department in production number configuration data 106b is unnecessary and deletes that part or operation in production number arrangement data 106h, the actual quantity and actual unit price will be left blank, and only the planned quantity and planned unit price will be obtained.

[0058] The variance data calculation process will be explained below. Figure 14 is a diagram illustrating the variance data calculation process. The variance extraction unit 102f combines the planned cost detail data 106e and the production order data 106h using the production order and production order configuration number as keys. Next, the actual data 106i is combined with the combined data of the planned cost detail data 106e and the production order data 106h. The combination is performed using the order numbers of the production order data 106h and the actual data 106i as keys. The combined data is work data 1. After that, the variance extraction unit 102f compares the planned quantity in the planned cost detail data 106e with the actual quantity in the actual data 106i and extracts details where there is a difference in quantity. The variance extraction unit 102f also compares the planned unit price in the planned cost detail data 106e with the actual unit price in the actual data 106i and extracts details where there is a difference in unit price. The combined data is Work Data 2.

[0059] In Work Data 2, the type of variance is determined based on the item with the difference and the cost item in Part Number Master 106f. If the cost item in Part Number Master 106f is "Material Cost" and there is a difference in quantity between the planned quantity and the actual quantity, the type of variance is "Quantity Variance". If the cost item in Part Number Master 106f is "Material Cost" and there is a difference in unit price between the planned unit price and the actual unit price, the type of variance is "Unit Price Variance". If the cost item in Part Number Master 106f is "Labor Cost" and there is a difference in quantity between the planned quantity and the actual quantity, the type of variance is "Labor Cost Variance". Work Data 3 is the data in which the type of variance has been determined based on the above judgment.

[0060] Furthermore, the difference extraction unit 102f calculates the difference amount for the difference data 106l shown in Figure 13 as follows. For example, the difference amount for product number "H103" is calculated by subtracting the planned quantity (22 units) from the actual quantity (25 units) (3 units) and multiplying by the planned unit price (= actual unit price, 600 yen) to get 1800 yen. The difference amount for product number "H105" is calculated by subtracting the planned unit price (3,000 yen) from the actual unit price (3,500 yen) (500 yen) and multiplying by the actual quantity (= planned quantity, 4 units) to get 2,000 yen. The difference amount for product number "H106" is calculated by subtracting the planned time (4 hours) from the actual time (6 hours) and multiplying by the planned unit price (= actual unit price, 4,000 yen).

[0061] In the individual cost management device 100 according to this embodiment, planned costs are compared with actual costs, and the differences in quantity, unit price, and amount are displayed for each component and work that constitutes the product. In addition, the type of difference, which is determined according to the cost item and the type of difference, is clearly indicated, making it easy to grasp the factors causing the difference.

[0062] [3. Contribution to the United Nations-led Sustainable Development Goals (SDGs)] This embodiment can contribute to improving operational efficiency and promoting appropriate management decisions by companies, thereby contributing to SDG Goals 8 and 9.

[0063] Furthermore, this embodiment can contribute to reducing waste and promoting paperless and digital processes, thereby contributing to SDGs Goals 12, 13, and 15.

[0064] Furthermore, this embodiment can contribute to strengthening control and governance, thereby enabling contributions to SDG Goal 16.

[0065] [4. Other Embodiments] In addition to the embodiments described above, the present invention may be implemented in various different embodiments within the scope of the technical idea described in the claims.

[0066] For example, among the processes described in the embodiments, all or part of the processes described as being performed automatically can be performed manually, or all or part of the processes described as being performed manually can be performed automatically by known methods.

[0067] Furthermore, the processing procedures, control procedures, specific names, information including parameters such as registration data and search conditions for each process, screen examples, and database configuration shown in this specification and in the drawings may be changed at will unless otherwise specified.

[0068] Furthermore, with respect to the individual cost management device 100, each component shown in the diagram is a functional concept and does not necessarily need to be physically configured as shown.

[0069] For example, the processing functions of the individual cost management device 100, particularly those performed in the control unit, may be implemented in whole or in part by a CPU and a program interpreted and executed by the CPU, or they may be implemented as wired logic hardware. The program is recorded on a non-temporary computer-readable recording medium containing programmed instructions for the information processing system to execute the processing described in this embodiment, and is mechanically read by the individual cost management device 100 as needed. That is, a storage unit such as ROM or HDD (Hard Disk Drive) contains a computer program that works in cooperation with the OS to give instructions to the CPU and perform various processing tasks. This computer program is executed by being loaded into RAM and works in cooperation with the CPU to constitute the control unit.

[0070] Furthermore, this computer program may be stored on an application program server connected to the individual cost management device 100 via any network, and it is possible to download all or part of it as needed.

[0071] Furthermore, the program for executing the processing described in this embodiment may be stored on a non-temporary computer-readable recording medium, or it may be configured as a program product. Here, "recording medium" includes any "portable physical medium" such as memory cards, USB (Universal Serial Bus) memory, SD (Secure Digital) cards, flexible disks, magneto-optical disks, ROMs, EPROMs (Erasable Programmable Read Only Memory), EEPROMs (Registered Trademark) (Electrically Erasable and Programmable Read Only Memory), CD-ROMs (Compact Disk Read Only Memory), MOs (Magneto-Optical disks), DVDs (Digital Versatile Disks), and Blu-ray (Registered Trademark) Discs.

[0072] Furthermore, "program" refers to a data processing method described in any language or writing method, regardless of its format, such as source code or binary code. Note that "program" is not necessarily limited to a single, monolithic structure; it also includes distributed structures consisting of multiple modules or libraries, and those that work in cooperation with other programs, such as an operating system, to achieve their functions. Regarding the specific configuration and reading procedures for reading the recording medium in each system shown in the embodiments, as well as the installation procedures after reading, well-known configurations and procedures can be used.

[0073] The various databases stored in the memory unit include memory systems such as RAM and ROM, fixed disk systems such as hard disks, flexible disks, and optical disks, and store various programs, tables, databases, and web page files used for various processes and website provision.

[0074] Furthermore, the individual cost management device 100 may be configured as an information processing system such as a known personal computer or workstation, or as an information processing system to which any peripheral system is connected. Alternatively, the individual cost management device 100 may be implemented by implementing software (including programs or data, etc.) that realizes the processing described in this embodiment into the system.

[0075] Furthermore, the specific forms of system distribution and integration are not limited to those shown in the diagram, and all or part of it can be configured by functionally or physically distributing and integrating it in any unit according to various additions or functional loads. In other words, the embodiments described above may be implemented in any combination, or the embodiments may be implemented selectively. [Industrial applicability]

[0076] This invention is useful, for example, in industries that manufacture products on a made-to-order basis. [Explanation of Symbols]

[0077] 100 Individual Cost Control Devices 102 Control Unit 102a Project Cost Details Data Creation Department 102b Planned Cost Calculation Department 102c Production number arrangement data creation department 102d Performance Data Creation Department 102e Cost Difference Calculation Section 102f Difference extraction part 104 Communication Interface Section 106 Storage section 106a Production number management data 106b Production number configuration data 106c Unit Price Master 106d Wage Rate Master 106e Planned Cost Details Data 106f Part Number Master 106g Estimated Cost Data 106h Production number order data 106i Performance Data 106i-1 Procurement Data 106i-2 Shipping Data 106i-3 Work Performance Data 106j Production Number Cost Summary Data 106k Cost Difference Data 106l Difference Data 108 Input / Output Interface Section 200 servers 300 Networks 400 Input Devices 500 Output Device

Claims

1. An individual cost management device comprising a control unit, Planned cost details data including the types and quantities of parts and work that make up the product, unit prices, and total amounts, Production order data including the ordering classification of the aforementioned parts and work, Regarding the parts and work in the aforementioned production order data, actual data including the quantity, unit price, and amount of the actual orders, A part number master is used to store cost items along with part numbers for the aforementioned parts and operations. Accessible, The control unit, A planned cost aggregation unit calculates the total amount for each cost item of each product by referring to the part number master for the amounts required for parts and work in the aforementioned planned cost details data. A cost variance calculation unit calculates the total amount for each cost item by referring to the part number master for the amounts required for parts and work in the aforementioned actual data, and also calculates the difference for each cost item between that amount and the total amount calculated by the planned cost calculation unit. A difference extraction unit compares the quantity, unit price, and amount for each part and work in the planned cost details data and the actual data, extracts parts and work with differences, and clearly indicates the type of difference. An individual cost management device characterized by being equipped with the following features.

2. The difference extraction unit displays the quantity, unit price, and amount of the parts and work that have differences. The individual cost management device according to claim 1, wherein the type of difference is determined according to the cost item and the type of difference.

3. Production number management data that stores the production number, quantity, and delivery date of the products to be manufactured, Production number configuration data that stores the type, quantity, and part number of the components and work that make up the product, A unit price master that stores the unit price of the aforementioned part and the aforementioned part number in association, A wage rate master that stores the rent for the aforementioned work and the aforementioned product number in association, Accessible, The individual cost management device according to claim 1, characterized in that the planned cost details data is created by referring to the production number management data, the production number configuration data, the unit price master, and the wage rate master.

4. The aforementioned performance data is The procurement data for parts whose order category in the aforementioned production number order data is an order, The shipment data for parts whose order category in the aforementioned production number order data is "stock out", The work performance data for the work for which the order category of the aforementioned production number order data is a manufacturing instruction, The individual cost management device according to claim 1, having the following features.

5. A method for individual cost management to be executed by an individual cost management device equipped with a control unit, Planned cost details data including the types and quantities of parts and work that make up the product, unit prices, and total amounts, Production order data including the ordering classification of the aforementioned parts and work, Regarding the parts and work in the aforementioned production order data, actual data including the quantity, unit price, and amount of the actual orders, A part number master is used to store cost items along with part numbers for the aforementioned parts and operations. Accessible, To be executed by the control unit, A planned cost aggregation step calculates the total amount for each cost item of each product by referring to the part number master for the amounts required for parts and work in the aforementioned planned cost details data, A cost difference calculation step is performed to calculate the total amount for each cost item by referring to the part number master for the amount required for parts and work in the aforementioned actual data, and to calculate the difference for each cost item from the total amount calculated by the planned cost calculation unit, A variance extraction step involves comparing the quantity, unit price, and amount for each part and work in the aforementioned planned cost details data and the aforementioned actual data, extracting parts and work with discrepancies, and clearly indicating the type of variance. A method for individual cost management characterized by including the following.

6. An individual cost management program to be executed by an individual cost management device equipped with a control unit, Planned cost details data including the types and quantities of parts and work that make up the product, unit prices, and total amounts, Production order data including the ordering classification of the aforementioned parts and work, Regarding the parts and work in the aforementioned production order data, actual data including the quantity, unit price, and amount of the actual orders, A part number master is used to store cost items along with part numbers for the aforementioned parts and operations. Accessible, The control unit, A planned cost aggregation step calculates the total amount for each cost item of each product by referring to the part number master for the amounts required for parts and work in the aforementioned planned cost details data, A cost difference calculation step is performed to calculate the total amount for each cost item by referring to the part number master for the amount required for parts and work in the aforementioned actual data, and to calculate the difference for each cost item from the total amount calculated by the planned cost calculation unit, A variance extraction step involves comparing the quantity, unit price, and amount for each part and work in the aforementioned planned cost details data and the aforementioned actual data, extracting parts and work with discrepancies, and clearly indicating the type of variance. An individual cost management program characterized by its ability to execute certain actions.

Images